DLP Insights

Le 28 janvier 2016, le Conseil des ministres a approuvé, entre autres, le projet de loi relatif aux mesures pour la protection du travail autonome non-entrepreneurial. Pour entrer en vigueur, la disposition en question – annoncée comme le Statut du travail autonome professionnel, car il représente le premier texte unitaire en la matière, devra suivre le ....

Amongst the main new developments introduced by the Stability Law for 2016, the amendments made to article 51 of the Consolidated Tax Act (TUIR) are particularly important. In particular, the measures foresee a personal income tax (IRPEF) exemption for: (i) supplies and services (aimed at education, training, leisure, welfare services and health care, religion) which, ....

La présomption de subordination, introduite par l’article 2 du Décret-loi n°81/2015, ne concerne pas les collaborations (i) pour lesquelles les conventions collectives prévoient une discipline spécifique ; (ii) réalisées dans l’exercice d’une profession qui nécessite l’inscription dans un registre spécifique, et (iii) réalisées par les administrateurs et les membres de collèges des commissaires aux comptes. En ....

Also the holders of VAT numbers, just like freelance work coordinated by an employer (namely, the so-called co.co.co.), must comply with the provision under article 2 of Legislative Decree No. 81/2015 in force as of 1 January 2016. In short, all self-employed freelance work having the features foreseen by the aforesaid rule (personal nature and ....

Law no. 208 (so called « Stability Law for 2016 »), issued on December 28, 2015, entered into force on January 1st, 2016. Such Law confirms exiting measures for reduction of the tax wedge on employment and, in the meanwhile, introduces new ones. Significant novelties have been also introduced in relation to social security contribution and social ....